government plan
Defined in 1 place of the United States Code.
The term “government plan” has the meaning given such term by subsection (p)(3)(B).
Source
- 1994–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section
The term “government plan” means any plan, whether or not qualified, established and maintained for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing.
Source
- 1994–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · for purposes of this section